26-August-2014
English, PDF, 200kb
The rules of procedure concerning the signing of the Multilateral Convention on Mutual Assistance in Tax Matters.
22-August-2013
English
All tax agreements providing for the exchange of information signed by Gibraltar (DTC and TIEA agreements) are available on this link. Information on a jurisdiction's exchange of information agreements contained on the web site reflects the most up to date information available to the Global Forum on Transparency and Exchange of Information for Tax Purposes.
20-July-2013
English, PDF, 1,278kb
The OECD’s update on progress towards automatic exchange of information and its Action Plan on Base Erosion and Profit Shifting (BEPS) were presented to G20 finance ministers meeting in Moscow on 19-20 July 2013.
18-June-2013
English, PDF, 8,350kb
The report "A Step Change in Tax Transparency", prepared at the request of the G8 for the Lough Erne Summit, outlines four concrete steps needed to put in place a global, secure and cost effective model of automatic exchange of information.
5-juillet-2012
Français
Pendant des années, l'OCDE a préconisé une politique d’amélioration de la coopération fiscale internationale entre gouvernements, incluant un meilleur échange de renseignements et une plus grande transparence pour lutter contre l'évasion et la fraude fiscales internationales.
5-April-2012
English
This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in Malta.
5-April-2012
English
This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in Costa Rica.
5-April-2012
English
This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in Brazil.
5-April-2012
English
This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in Czech Republic.